Evaluating the Audit Explosion
Bibliographic Data
| ID | 6090732 |
|---|---|
| Authors | Michael Power (0000-0001-8148-3953, corresponding author) |
| Year | 2003 |
| Volume | 25 |
| Issue | 3 |
| Pages | 185-202 |
| Publication date | 2003-07-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Law & Policy (JOURNAL) |
| Journal identifiers | ISSN: 0265-8240 • E-ISSN: 1467-9930 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1467-9930.2003.00147.x |
| OpenAlex | W2165195245 |
| Language | EN |
| Citations received | 99 |
| References cited | 20 |
This paper reviews the claim that there has been an audit explosion in recent years and seeks to refine the argument in terms of its institutional and behavioral effects and its underlying causes and consequences. A framework for greater comparative sensitivity is suggested, both in cross‐national and cross‐sectoral terms, which focuses on variation in the knowledge base, formal organization, and operational dimensions of auditing. Finally, a preliminary framework for evaluating the design of auditing practices is developed that could inform a post‐Enron critical discussion of the problems and the potential for auditing in the future
Argument (complex analysis · Audit · Business · Internal audit · Joint audit · Management science · Operational auditing · Process management · Risk analysis (engineering · Auditing, Earnings Management, Governance · Engineering · Medicine · Public Policy and Administration Research · Regulation and Compliance Studies · Accounting
The making of British bioethics
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La norme ISO 45001 et les controverses autour de la régulation transnationale privée de la sécurité et de la santé au travail
Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases
Trends in the Informational Basis of Policymaking
How does research performativity and selectivity impact on the non-core regions of Europe? The case for a new research agenda
Steered or Guided by Numbers
Risk, uncertainty and knowledge
Accountability Arrangements in Non-State Standards Organizations
Audit report construction
Public sector audit
Measuring Justice
To Co-Opt or To Be Co-Opted? The Role of Professional Elites in Strengthening Professional Control Vis-à-Vis Clients
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Is the ability of politicians to act as representatives between elections hampered in systems inspired by NPM
Moral bureaucracies and social network research
Bloody Paperwork
Putting auditing in the context of democratic governance
Learning to count
Neoliberalism and the contract state
The adventures of global standards in Russia
The Ethics of Stats
What is the DSM? Diagnostic manual, cultural icon, political battleground
Linguistic entrepreneurship as affective regime
Capitalism, Governance, and Authority
Accountability, Quantification, and Law
Legitimacy Chasing its Own Tail
Governing Global Supply Chain Sustainability through the Ethical Audit Regime
The Risks of Managing Uncertainty
Flagships and tumbleweed
Doing things with numbers
Rationalism and public policy
The effect of expertise on the quality of forest standards implementation
Introduction
Does Evaluation Build or Destroy Trust
Balancing Independence and Responsiveness
Validity, Utilization and Evidence-Based Policy
Addressing Network Governance Through the Concepts of Governmentality and Normalization
Trapped in university rankings
Fabrications, Time-Consuming Bureaucracy and Moral Dilemmas — Finnish University Employees’ Experiences on the Governance of University Work
Who Guards the Guardians? Ian Kennedy, Bioethics and the 'Ideology of Accountability' in British Medicine
Watchdogs and ombudsmen
Audit for Accountability in China
The paradox of the education race
Regulating Scotland's Social Landlords
Governing the world at a distance
Professionalized through audit? Care workers and the new audit regime in Sweden
Neoliberalism and the reform of regulation policy in the Australian trucking sector
Performance Audits and Supreme Audit Institutions’ Impact on Public Administration
Are Performance Audits Useful? A Comparison of EU Practices
Community Participation in the Real World
Accountability and hybridity in welfare governance
What has become of the audit explosion? Analyzing trends in oversight activities in the Canadian government
Political Accountability and Performance Audit
The role(s) of accounting and performance measurement systems in contemporary public administration
The Role of External Inspection in the Public Services
Scrutinizing Performance
The Functional Differentiation of Governance
Autonomy and Reregulation
Expert knowledge use and deliberation in local policy making
Comparing accountability relationships between governments and non‐state actors in C anadian and E uropean international development policy
Surveillance and state-making through EU agricultural policy in Hungary
Trust, legitimacy and power in forest certification
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Auditable Community
Societal Impact as ‘Rituals of Verification’ and The Co-Production of Knowledge
Community-Driven Youth Justice and the Organizational Consequences of Coercive Governance
Unable to resist
Do We Really Want to Know? The Potentially Negative Effect of Transparency in Decision Making on Perceived Legitimacy
The regulatory state and the UK Labour Government's re‐regulation of provision in the English National Health Service
Jurisgenerative role of auditors in transnational labor governance
Regulating Public Services
Procedural vs substantive accountability in EMU governance
Understanding Felt Accountability
The Neoliberal Subject of Value
Regulatory Capitalism and the UK Labour Government's Reregulation of Commissioning in the English National Health Service
Aids Audit – HIV and Human Rights
Social Accountability Audits
Enforced Self‐Regulation, Prescription, and Conceptions of Compliance within Small Businesses
Auditoria de resultados e avaliação de políticas públicas
The payment for performance model and its influence on British general practitioners' principles and practice
Living on a knife's edge
Resisting blame and managing emotion in general practice
A Sociology of Quantification
Socially Responsible Private Regulation
Audit as political struggle
Ethical Regulation and Visual Methods
Dans les coulisses des labels
On the future of anthropology
Anthropology's 'impact
Governing Inside the Organization
Reconfiguring diagnostic work in Danish general practice; regulation, triage and the secretaries as diagnostician
| Unique citing works | 99 |
|---|---|
| Citations per year | 4,3 |
| Citation span | 2003 - 2026 (24) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 98 |